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Opinion 90-5
… their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… audit was to review the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Opinion 96-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of village to … with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter 658 of the Laws of … section 102 would preclude the library district from being considered a "special district" solely because the ad …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Ramapo Catskill Library System – Procurement (2015M-84)
… serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for the period … March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Westchester Library System – Procurement (2015M-199)
… public library system which was chartered by the New York State Board of Regents in 1959. The Library System, which is … System’s purchasing policy does not address New York State General Municipal Law bidding or best value … policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Opinion 95-15
… Union Free School District , 97 Misc 2d 722, 412 NYS2d 100). The powers of a school district in relation to a public …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Cohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal … The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan … Ensure that public works contracts are competitively bid when required by the Law. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Dansville Public Library – Procurement (2015M-225)
… of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 … through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225State Comptroller Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Auditors conducted reviews of 20 adopted … expenditures in the 2021 adopted budget. Bethpage Public Library – Procurement (Nassau County) The board did not … were procured competitively and in accordance with the library’s policies. Therefore, taxpayers do not have …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsMiddle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. Background The Oswego …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … (Board), each of whom is elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Walworth-Seely Public Library – Board Oversight (2014M-260)
… the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide pre-approval of the … the Director’s check-signing authority. Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other Library purchases. … WalworthSeely Public Library …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time and … CBA terms and, if necessary, correct discrepancies. 1 A school district public library is established to serve the residents of the school district. The library and the library board are …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Plattekill Library – Budgeting Practices (2017M-95)
… available at the time. Use surplus funds as a financing source for funding one-time expenditures, funding needed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the period January 1, … through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191